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action affirmed agreed alleged amount Appeals appellee application assessment assets authority bank bankrupt bankruptcy bill Board bonds cars cause charge Circuit Judge City claim Commissioner Company condition Constitution construction contract corporation counts creditors damages death decision decree defendant denied determined directed District Court effect entered entitled equity error evidence fact filed finding granted held hold income interest Internal Revenue involved issued judgment jurisdiction jury land liability limited March matter means ment mortgage motion notice Office operation opinion original paid parties patent payment person petition petitioner plaintiff present prior proceedings Products purchase question reason received record referred respect rule secured shares statute suit tion transfer trial trust United USCA York